TIME DESCRIPTION OF ECONOMIC REFORMS

The existent approaches to a «green» account need to examine not only, from the necessity of maintenance of natural resources and guard of environment, but also as a process that integrates life with social aspects, by financial operations and influences on all spheres of economic activity and its safety. Therefore, using experience of foreign countries, it need green account to implement to the different spheres of national economy, applying the wide set of tools of analysis, evaluation, audit, monitoring and digitalization. The purpose of the research is expansion of limits of perception of «green» account in a theory and practice of instrument of management modern socio-economic development as on the level development level of separate business of region and national economy. The object of the research is a process of expansion the traditional account and including for its of instruments of ecology and social responsibility of business. The method of the research became modern methods and principles of scientific cognition, methods and methodologies of realization of audit, instruments of financial and economic analysis, principles of social responsibility of business that will allow to enter the existent approaches a «green account» in a modern theory and practice of traditional account that influences on steady and stability of national economy. The hypothesis of the research became a supposition about possibility of introduction of foreign mechanisms and instruments of «green» account in a theory in practice of traditional account. The statement of basic materials. It is well-proven that the task of «green» account there is harmonization the protection of environment with socio-economic and technological activity with helps by means of account instruments. It is confirmed, that a «green» account becomes the constituent of conception of steady development today, what proclaimed UN, and its main tendencies spread the input of the ecological development systems on all levels of management, using renewable energy, diminishing contamination of air, water, abbreviating the volumes of placing of wastes and so on. It is offered to the existent types of public account to add an ecological audit, which is sent to the search verification of observance of real ecological internals, standards and requirements that is pulled out by society. It is marked that «green» account allows obtaining information about charges and receipts of ecological benefits, which helps administrative composition to control, make decision, report and protect an environment. It is showed the list of benefits reasonable that it is possible to get if input of foreign experience of the using «green» account in the traditional system of account in Ukraine. The originality and practical significance of the research are confirmed by the ground of necessity of the using all elements, instruments and constituents of «green» account at a traditional account. Conclusions and perspectives of further research. It is well-proven that it is necessary to change approaches to «green» account, especially in a post-war period, because «green» account includes the economic, social and evaluation ecological aspects of enterprises activity that should be concerted with the landscape of country and its territories. A «green» account now become control system by all ecological charges that take into attention different general interests for strengthening of ecological state and socio-economic safety of environment. And this situation are allowing the determination of standards, rules and criteria, which should be reasonable and codification on the basis of certain practical experience, with bringing competent domestic and international organizations to forming of the special standards of «green» account for inhibition and normalization of ecological and socio-economic situation in a country and its territories. Further researches will be sent to the input of the special educational programs on the first, second and third educational levels and on the courses of in-plant training all professional directions that are the experience of successful global development of world community.

traditional and «green» account, conception of steady development, environment, social responsibility, ecological audit.

"Green" tariff: accounting, taxes and reporting (2024). Retrieved from: https://gb.expertus.com.ua/recommendations/5933 (application date: April 24, 2024)

Lyashenko, A. (2023). Accounting of transactions with green spaces. Retrieved from: https://budget.uteka.ua/ua/publication/budget-13-byudzhet-buxgalterskij-uchet-otchetnost-i-kaznachejskoe-obsluzhivanie-52-uchet-operacij-s-zelenymi-nasazhdeniyami (application date: April 24, 2024)

Lukashova, І. (2014). Green areas, landscaping and enterprise income tax. Retrieved from: http://nndes.org.ua/news/item/14-зелені-насадження,-благоустрій-території-та-податок-на-прибуток-підприємства (application date: April 24, 2024)

Green accounting (2013). Retrieved from: https://ukrzvit.ua/zelenaya-buhgalteriya/ (application date: April 24, 2024)

Rounaghi, M. M. (2019). Economic analysis of using green accounting and environmental accounting to identify environmental costs and sustainability indicators. International Journal of Ethics and Systems, 35, 4. Retrieved from: https://www.emeraldinsight.com/2514-9369.htm (application date: April 24, 2024)

Ameyaw, A. C. (2022). Green accounting practices from an emerging economy; a case study of listed limited liability companies in Ashanti region. Retrieved from: http://www.reseachergate.net/publication/362680867 (application date: April 24, 2024)

Wiredu, I., Osei, A. and Agbadzidah, S. Y. (2023). Does green accounting influences ecological sustainability? Evidence from a developing economy. Cogent Business & Management, 10. Retrieved from: https://doi.org/10.1080/23311975.2023.2240559 (application date: April 24, 2024)

Green Accounting: Integrating Sustainability into Financial Reporting (2023). Retrieved from: https://www.lpcentre.com/articles/green-accounting-integrating-sustainability-into-financial-reporting (application date: April 24, 2024)

Jinnan, W. (2023). A green accounting system to better value nature. Retrieved from: https://www.greenpolicyplatform.org/blog/green-accounting-system-better-value-nature (application date: April 24, 2024)

Preeti, R. (2021). Green Accounting - A Systematic Review Based on Environmental Sustainability. International Research Journal on Advanced Science Hub, 03, 07S. Retrieved from: http://www.rspsciencehub.com/ (application date: April 24, 2024)

Moorthy, K., Yacob, P. (2013). Green Accounting: Cost Measures. Open Journal of Accounting, 2. Retrieved from: http://dx.doi.org/10.4236/ojacct.2013.21002 (application date: April 24, 2024)

Fernando, K., Jocelyn, H., Frista, F. and Kurniawan, B. (2024). The Effect of Green Accounting Disclosure on the Firm Value of Listed Mining and Agriculture Companies in Southeast Asia Countries. International Journal of Energy Economics and Policy, 14, 1. Retrieved from: https://doi.org/10.32479/ijeep.15151 (application date: April 24, 2024)

Dwianika, A., Purwanto, E., Totok, S. and Pitaloka, E. (2024). Bibliometrics Analysis of Green Accounting Research. International Journal of Energy Economics and Polic, 14, 1. Retrieved from: https://doi.org/10.32479/ijeep.15055 (application date: April 24, 2024)

Farouk, Sh., Cherian, J. and Jolly, J. (2012). Green Accounting and Management for Sustainable Manufacturing in Developing Countries. International Journal of Business and Management, 7, 20. Retrieved from: http://dx.doi.org/10.5539/ijbm.v7n20p36 (application date: April 24, 2024)